Exactly 78 times
The answer is 546/78 = 7. Simple, really!
78, 156, 234, 312, 390, 468, 546, 624, 702, 780 +78 . . .
The number 3 will go into 546 exactly 182 times.
Each of these do: 1, 2, 3, 6, 7, 13, 14, 21, 26, 39, 42, 78, 91, 182, 273, 546.
78
5 with remainder 78.
no 8 does not go into 78
7 whole times, with enough left over for 23/78 of one more time.
26. 3*26 = 78
78 times with a remainder of 4
78 divided by 8 (or 78/8) equals 9.75.